Dim pp As Point2d = New Point2d(x, y) pline.AddVertexAt(i, pp, 0, 0, 0) i += 1 Next btr.AppendEntity(pline) tr.AddNewlyCreatedDBObject(pline, True) Next tr.Commit() System.Windows.MessageBox.Show("See result.") End Using End If Else System.Windows.MessageBox.Show("'" & xlFileName & "' does not found.") End If End Sub Public Sub releaseObject(ByVal obj As Object) Try System.Runtime.InteropServices.Marshal.FinalReleaseComObject(obj) obj = Nothing Catch ex As System.Exception System.Diagnostics.Debug.Print(ex.ToString()) obj = Nothing Finally GC.Collect() End Try End SubEnd NamespacePlease, see about Excel VB.NET for more :http://www.siddharthrout.com/tag/vb-net-and-excel/http://code.msdn.microsoft.com/Basics-of-using-Excel-4453945dIn the attached picture is data used for this code